6/01/15IRS Provides New Guidance on PPACA Reporting
The Internal Revenue Service has provided additional detail on how to comply with the employer reporting requirements under Internal Revenue Code sections 6055 and 6056 as added by the Affordable Care Act.

4/14/15Revised CHIPRA Notice
On February 4, 2009, President Barack Obama signed the Children's Health Insurance Reauthorization Act of 2009 (CHIPRA), expanding the low-income and middle class family healthcare program to cover an additional 4 million children and pregnant women.

4/10/15Final SBC Rules to Be Issued: Templates Delayed
On March 30, the Departments of Labor (DOL), Health and Human Services (HHS) and Treasury released an FAQ addressing anticipated timeframes for final regulations on the Summary of Benefits and Coverage (SBC) and glossary required under the Affordable Care Act.

4/06/15Excepted Benefits: What Are They and Do They Really Escape PPACA?
Last year, the IRS, DOL and HHS released final regulations concerning an expanded definition of “excepted benefits.” Excepted benefits are generally exempt from HIPAA requirements and from most of the Affordable Care Act’s (ACA) insurance market reforms.

1/02/15Employee Benefits: What to Watch in 2015
Looking back on 2014, an amazing array of compliance developments took place. The pace of change was unrelenting last year, and is likely to continue unabated into the New Year.

The 2014 midterm election results raised interesting implications for health care reform. Specifically, the dramatic shift to Republican congressional power will be balanced against a Democratic President with two full years remaining in office.

Health reform requires that larger employers offer full-time employees minimum essential coverage that provides minimum value, and is affordable, in order to avoid the liability of the $2,000 or $3,000 penalty of the employer mandate.

Under the Patient Protection and Affordable Care Act, during the first three years that state health insurance exchanges are operational, health insurance issuers and plan administrators (on behalf of self-insured group health plans) will be assessed a per-enrollee fee to finance a three-year transitional reinsurance program.

Employer plans without hospitalization benefits - we know the federal agency does not accept these very stripped down plans as satisfying all health reform requirements, but for some lucky early adopters, keeping these plans is permitted for now and will shield the employer from all health reform penalties.

The "skinny" health care plans are a bit more complex than they seem at first blush. The employer must self-fund them, which means a risk analysis as development of a method for calculating and maintaining reserves.
There are several versions of skinny plans as well as several different administrators.

HHS has to delay the HIPAA-numbering requirement until further notice. This requirement was to apply for large plans by November 5, 2014 and small employers by November 5, 2015 -- but is now delayed for all indefinitely.

On August 29, 2014, the IRS published long-anticipated draft "instructions" to its PPACA reporting materials. Specifically, it issued instructions explaining the forms to be used by applicable large employers and insurers for reporting certain health care information.

In August 2014, Federal agencies jointly issued proposed and interim final rules to establish new compliance alternatives for employers who object, on religious grounds, to providing ACA-mandated contraceptive coverage.
Under health care law, women are afforded coverage for recommended preventive care, including all FDA-approved contraceptive

The U.S. Supreme Court heard arguments in late March regarding the federal health reform law. Although the Justices have already voted on the issue and their law clerks know the outcome, C-level executives, HR professionals, and benefits consultants remain in a holding pattern of sorts until the decision is released.

The health care reform act was a major campaign issue in the 2010 mid-term elections. Some politicians promised a repeal if they were elected; some threatened one if they weren’t. Now that the votes have been counted, will reform be repealed or changed?